The VAT-evading firm and VAT evasion: An empirical analysis

Kent Matthews; Jean Lloyd-Williams

doi:10.1080/13571510151075251

The VAT-evading firm and VAT evasion: An empirical analysis

Kent Matthews, Jean Lloyd-Williams

Research output: Journal Publication › Article › peer-review

12 Citations (Scopus)

Abstract

It has been claimed that an increase in the ratio of VAT reclaimed to VAT paid is an indicator of increasing non-compliance. By examining this ratio, this paper evaluates the potential for VAT non-compliance in the Restaurant and Take-out, Clothing and Footwear, Furniture and Floor-coverings, and Hairdressing markets. Estimates of aggregate expenditure are used to estimate potential gross VAT payments. These are compared with actual gross payments as an indicator of the extent of non-compliance.

Original language	English
Pages (from-to)	39-49
Number of pages	11
Journal	International Journal of the Economics of Business
Volume	8
Issue number	1
DOIs	https://doi.org/10.1080/13571510151075251
Publication status	Published - Feb 2001
Externally published	Yes

Keywords

Tax Evasion
The Firm
Value Added Tax

ASJC Scopus subject areas

Business, Management and Accounting (miscellaneous)
Economics and Econometrics

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1080/13571510151075251

Cite this

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abstract = "It has been claimed that an increase in the ratio of VAT reclaimed to VAT paid is an indicator of increasing non-compliance. By examining this ratio, this paper evaluates the potential for VAT non-compliance in the Restaurant and Take-out, Clothing and Footwear, Furniture and Floor-coverings, and Hairdressing markets. Estimates of aggregate expenditure are used to estimate potential gross VAT payments. These are compared with actual gross payments as an indicator of the extent of non-compliance.",

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KW - Value Added Tax

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The VAT-evading firm and VAT evasion: An empirical analysis

Abstract

Keywords

ASJC Scopus subject areas

UN SDGs

Access to Document

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